Enacted 💡 FYI Invoice rules
Hungary — Msheet reversal
- Jurisdiction
- 🇭🇺 Hungary
- Tax
- VAT
- Change type
- Invoice rules
- Status
- Enacted
- Impact
- FYI
- Effective
- 31 July 2026
- Instrument
- HU-LAW-XXXV-2026
- Systems
- Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
No action — monitoring only.
Tax engineInvoicingReporting
The Hungarian Parliament adopted Act XXXV of 2026 on 28 July 2026, published in Magyar Közlöny 2026/102 on 30 July and in force from 31 July 2026. It repeals Article 376 of the VAT Act, replaces the 'Invoice acceptance' subtitle of Annex 10, and adds Article 380, under which the stricter invoice-level (M-sheet) VAT-deduction data-reporting format introduced by Act LXXXIII of 2025 — originally mandatory for the return period including 1 July 2026 — is only optionally applicable for that period and is therefore not mandatory.